الخلاصة:
The main concern of this research was revealing the Shari’a rules for the types of
dispositions in financial debts that have the face of offsetting, together with deriving the Shari’a
controls governing them.
In this respect, this research started with an original theoretical section in which the essence
of debt and the Shari’a ruling on indebtedness were provided with full explanation, together with
the presentation of the types of the dispositions contained in the debts, which have then been
subject to studies through a jurisprudential comparative study by bringing into prominence the
statements of advanced and contemporary jurists, the jurisprudential rules pertaining thereto and
deriving the controls regulating the same.
With regards to the practical section, it addressed a presentation of contemporary models of
types of dispositions in the financial institutions’ debts, along with adapting the same and
deriving their provisions in the light of the sayings and opinions of Jurists and the derived
Shari’a controls.
More to the point, one of the most important conclusions of this research, and the totality of
its results, has shown to be that the officer of permissibility in the disposition of debt is the
absence of uncertainty and usury in the disposition, together with the fulfilment of the purpose of
Shari’a in the discharge of debts.
